会计学院知识库

随着我国市场经济的持续发育和成长繁荣，外部的监管制度、监管政策和监管手段不断完善，而上市公司自身也在不断地对治理结构进行改进，来对中小股东的利益进行保护，但是，大股东侵占公司利益的问题并没有从根源上得到彻底的解决。大股东往往出于维护自身利益的动机，基于公司利益以外的因素，使用自己对公司的控制权，进行各种各样的资产资源侵占行为。而作为公司治理中的一个重要环节，内部控制可以有效地降低大股东因为行使剩余控制权而不正当的谋取利润的情况。因此，认识、研究、发现上市公司内部控制设计和运作中存在的薄弱环节，整体评价、系统构建和重点改进内部控制体系，这对于公司的持续健康发展具有非常重要的意义。科学合理的内部控制有效性评价，有助于企业准确发现内控的薄弱环节，根据评分结果分析企业内部控制中出现问题的原因，提出具有可行性的改进策略。

本文采用定性指标与定量指标相结合的研究方法，首先，梳理国内外的相关理论；其次，明确相关概念，并介绍理论基础的主要内容，同时，还收集和阅读了目前国内已发布的内部控制相关的制度。本文选择案例典型同时具有普遍代表性的Z公司作为研究案例，详细介绍了中喜会计师事务所2022年4月对Z公司出具非标意见内部控制审计报告的有关事件情况，对Z公司内控运作与评估情况进行了描述与分析；之后，按照内控体系构建原则，根据Z公司的实际状况和特征，选择了 26个具体的定性评价指标和8个财务指标，从而为Z公司构建内部控制有效性评价指标体系。最后，在全面评估了Z公司的内控效果之后，得出了Z公司的内控存在重大缺陷的结论，并据此提出了相应的改进措施。

关键词：内部控制 有效性评价 层次分析法 模糊综合评价法 非标意见

With the continuous development of our country market economy and prosperity, external regulatory system, regulatory policies and regulatory means constantly improve, and the listed company itself is constantly to improve governance structure, to protect the interests of small and medium shareholders, however, the interests of major shareholders is not thoroughly solved from the root. For the motivation of safeguarding their own interests, major shareholders often use their own control of the company based on factors other than the interests of the company to carry out various kinds of asset and resource encroachment. As an important link in corporate governance, internal control can effectively reduce the situation that major shareholders improperly seek profits because of the exercise of surplus control rights. Therefore, it is of great significance to understand, study and discover the weak links in the internal control design and healthy development of the listed company, and to make the overall evaluation, system construction and focus on the improvement of the internal control system. Scientific and reasonable evaluation of the effectiveness of internal control helps enterprises to accurately find the weak links of internal control, analyze the causes of problems in the internal control of enterprises according to the scoring results, and put forward feasible improvement strategies.

This paper combines qualitative indicators with quantitative indicators. First, sort out relevant theories at home and abroad, second, clarify relevant concepts, and introduce the main content of the theoretical basis. At the same time, we also collect and read the current published internal control related systems in China. In this paper, we selected the typical case and generally representative Company Z as the research case, introduced in detail the events of the internal control audit report of "negative opinion" to Company Z in April 2022, described and analyzed the internal control operation and evaluation of Company Z. Then, according to the internal control system construction principle, 26 specific qualitative evaluation indexes and 8 financial indicators were selected according to the actual situation and characteristics of Company Z, so as to build the internal control effectiveness evaluation index system for Company Z. Finally, after a comprehensive evaluation of the internal control effect of Z company, the conclusion that the internal control of Z company has significant defects, and the corresponding improvement measures are proposed.

Keywords:Internal control;Effectiveness evaluation;Hierarchical analysis method；Fuzzy comprehensive evaluation method；Non-standard opinion